Gifts of Stock and Appreciated Assets

 Here’s how to take advantage of appreciated securities without incurring capital gains tax.

How it Works

  • You transfer appreciated stocks, bonds, or mutual fund shares you have owned for more than one year to Lebanese American University.
  • LAU sells your securities and uses the proceeds for its programs.

Benefits

  • You receive an immediate income tax deduction for the fair market value of the securities on the date of transfer, no matter what you originally paid for them.
  • You pay no capital gains tax on the transfer when the stock is sold.
  • Giving appreciated stock could be more beneficial than giving cash.